Calculate net income (net loss) for the period ended December 31, 2019.

(1) The Unadjusted Trial Balance Akita International Corporation Unadjusted Trial Balance December 31, 2019 Balance Account Title DR CR $ 7,400 19,300 2,700 1,100 20,000 $ 4,000 3,100 Cash Accounts receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation equipment Accounts payable Salaries Payable Unearned Revenue Common Stock Dividends Service Revenue Salaries Expense Rent Expense Depreciation Expense Equipment Advertising Expense Supplies Expense Total 2,600 40,100 9,900 15,400 3,400 1,400 $65,200 $65,200 a (2) Data needed for the adjustments Adjustment data at December 31 follow: On December 15, Suzuki (the president of Akita International Corporation) contracted to perform services for a client receiving $2,600 in advance. Suzuki recorded this receipt of cash as Unearned Revenue. As of December 31, Suzuki has completed $1,200 of the services. b. Suzuki prepaid two months of rent, on December 1. c. e. Suzuki used $650 of office supplies during the month. d. Depreciation for the equipment is 5500. Suzuki received a bill for December's online advertising, $600. Suzuki will not pay the bill until January. (Use Accounts Payable). f. Suzuki pays its employees weekly on Monday for the previous week's wages. Its employees earn $5,500 for a five-day workweek. December 31 falls on Wednesday this year. 8 On October 1, Suzuki agreed to provide a four-month air system check (beginning October 1) for a customer for $2,800. Suzuki has completed the system check every month, but payment has not yet been received and no entries have been made